Every spring, everyone with income in Norway (except those on the PAYE scheme) gets a tax return (skattemelding) for the previous year. Most of it is already filled in by the Norwegian Tax Administration, using information from your employer, Nav, your bank and others.
Key dates
| What | When |
|---|---|
| Tax return available | Spring, usually in March |
| Deadline for employees and pensioners | 30 April |
| Deadline for self-employed | 31 May (moved to the next working day if it falls on a weekend) |
| Tax assessment (skatteoppgjør) | In batches, most from June, the last by late November |
If you need more time, you can apply for a 30-day extension before the deadline.
Do I need to do anything?
You must check that the information is correct and add anything that is missing. If you do not submit by the deadline, the return is considered submitted with the pre-filled information – which is fine only if everything is correct and complete. You can still make changes after submitting, and corrections are allowed for the last three years. If you are on the PAYE scheme, you do not get a tax return or tax assessment at all. Read more about PAYE in Norway.
Deductions foreigners often miss
- Travel between home and work (commuter deduction), if your daily trip is long
- Union fees (up to NOK 8,700 in 2026)
- Interest on loans – if you are tax resident in Norway, this can include loans in your home country
- Parental deduction for childcare costs (up to NOK 15,000 for the first child and NOK 10,000 for each additional child)
- Travel expenses for visits home for some commuters (special rules apply)
Example: commuter deduction
From 2026 the commuter deduction is NOK 1.90 per km, and only the part of your costs above NOK 12,000 is deductible. If you travel 40 km each way on 220 working days, the cost is 80 km × 220 × 1.90 = NOK 33,440. After the NOK 12,000 threshold, the deduction is NOK 21,440, which lowers your tax by NOK 4,717 (22%). Union fees of NOK 8,700 lower your tax by NOK 1,914. Check your own trip with the commuter deduction calculator (in Norwegian).
Back tax or refund
After the tax return is processed, you get a tax assessment. If too much was deducted during the year, you get a refund to your registered bank account, with an interest supplement. Refunds under NOK 100 are not paid out. Make sure Skatteetaten has your correct account number.
If too little was deducted, you must pay back tax (restskatt). It is due three weeks after the assessment was sent to you, but not earlier than 20 August. If it is NOK 1,000 or more, it is split into two equal instalments, the second due five weeks after the first. Late payment adds interest.
Example: how a second job causes back tax
Say your main job pays NOK 600,000 and you earn NOK 60,000 extra from a second job that deducts a fixed percentage of about 24% – close to your average tax rate. That deducts NOK 14,400. But the extra income is taxed at your marginal rate, which adds NOK 20,160 in tax. If the second job was not included in your tax card, the gap of about NOK 5,800 shows up as back tax. Updating your tax deduction card when you start a second job avoids this.
Income and assets abroad
If you are tax resident in Norway, you are taxed on your worldwide income and wealth, so income, bank accounts and property in your home country must be added to the tax return – they are usually not pre-filled. If you have paid tax abroad on the same income, you can normally claim a deduction for it so you are not taxed twice. Rules depend on the tax treaty with the country in question.
Holiday pay and the tax return
Holiday pay is included in your salary on the tax return even though no tax was deducted in June. This is normal and already accounted for in the monthly deductions – see our guide to holiday pay in Norway.
Leaving Norway?
If you move away from Norway, you must still file a tax return for the years you had income in Norway. Notify the Norwegian authorities that you are moving, keep your Norwegian bank account or register a foreign account for refunds, and keep access to your Norwegian ID login if possible. To estimate what your salary gives after tax, use the salary after tax calculator.